On 1/1, John's Apple Farm bought equipment by paying $8,000 cash. They also incurred a shipping cost of $273 to get the equipment to its factory. The market value of this equipment is $14,000. What amount should be recorded in the equipment account on 1/1? Fill in the blank with your calculated number. DO NOT include commas, $ signs, period, decimal points, etc., just enter the raw number. Webcourses will add commas to your answer automatically. For example, if you calculated the answer to be $24,123, you would only input: 24123